Seems reasonable. I have a 5/2105 70D with 92k and it has been reasonable from a reliability standpoint. I don't think I could get 32k for it. But the lower mileage and maybe not some of my issues (some bumps).
The one thing to consider is that you have about 2 years left (more or less) on your battery and DU warranty. The battery comes close to totalling the car and the DU's would hurt. You are roughly $15k for the battery and $10k for the DU - and you have 2 of them. Neither would come with exceptionally long warranties if replaced so you would need to consider the salvage value of the car when one of these 3 items fail.
My car I value at $25k and down to $18k in 2 years when the warranty runs out. That way - the DU and battery total the car unless a repair is possible. I dare say these cars are worth a bit more on the west coast where non-Tesla repair shops exist.
The MCU should be upgraded if it hasn't been yet (or budgeted for when the time comes).
My repair costs have been modest - but I DIY and currently live with a few broken things. Probably $2500 if Tesla has done in the last 40k miles and I fixed everything.